United States v. Robinson

DISSENTING OPINION BY

SMITH, JUDGE.

I regret very much that I find myself unable to agree with Judge Bland’s opinion in this case.

It is undisputed that the entered value of merchandise imported by Robinson & Co. was advanced 15 per cent by the local appraiser. Within 10 days thereafter the importers filed their notice of appeal to reappraisement and deposited with the collector the statutory fee of $1. Thereupon the invoice and the appraisement of the merchandise described therein were forwarded to the general appraiser for reappraisement.

The general appraiser declined to approve the advance…